What is the standard of review for determining the value of a property?

⁹ We need not decide whether the ascertainability of an asset's value is a question of law or of fact, thus affecting our standard of review. Compare Steen v. United States (In re Steen), 509 F.2d 1398, 1404 n.9 (9th Cir. 1975) ("While the amount of the fair market value of property is a question of fact, whether value is ascertainable is reviewable question of law."), with Clodfelter v. Comm'r, 426 F.2d 1391, 1395 (9th Cir. 1970) ("Whether property has ascertainable market value on a particular date and the amount of that value is a question of fact."). Under any standard of review, we agree with the district court that the evidence was insufficient to derive a value.